IRISH rugby players Paddy Jackson and Stuart Oldings were questioned and released by police over allegations of sexual offences in Belfast earlier this year.
Both deny any wrongdoing.
The PSNI confirmed two men, aged 24, and another man aged 23, were arrested on June 30 in relation to allegations surrounding a number of sexual offences.
A spokesman from the PSNI added the men had been interviewed and released from police custody.
"A file will be prepared for submission to the PPS," a spokesman said. "A fourth man aged 24, will be reported to the PPS in relation to this incident for perverting the course of justice."
Solicitors acting on behalf of Paddy Jackson said their client rejected the claims.
"He rejects completely any allegations made against him," a statement from solicitor Kevin Winters at KRWLaw read. "Patrick has co-operated fully with police in their inquiries and we have been liaising with police on his behalf."
"We are both disappointed and indeed concerned that this information has been leaked to the press before the investigation has concluded and well in advance of any final decision."
"This has the potential to be prejudicial to our client’s interests," the statement added.
Stuart Oldings has not released a statement in relation to the allegations.
But a spokesman for Ulster Rugby, the provincial team from where both players originated, said both men deny any wrongdoing.
"The players deny any wrongdoing and have not been charged with any offence. As no charges have been brought forward, it would be inappropriate to comment further," the spokesman added.
The offences are alleged to have taken place at a property in south Belfast on June 28, the PSNI said.
Paddy Jackson is not appearing in Chicago for this weekend's Ireland game against the All-Blacks, citing personal reasons.
Jackson has capped 16 times for Ireland, Oldings has played four times. Both are established Ulster Rugby players.
